Appeals to Commissioner of Income Tax – Complete Details

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Everything about Appeals to Commissioner of Income Tax, There has been tremendous pressure on the income tax officers as there has been provision for completing the pending cases of Financial Year 2012-13. So there have been questions regarding how to apply for the commissioner for some issues with the assessed income. There has been scrutiny notices with companies which have filed the returns with some misappropriations or such facts which require some further clarification. So here is the detailed note of the appeal against the commissioner of income tax. Now check more details about complete details for “Appeals to Commissioner of Income Tax” from below…

Appeals to Commissioner of Income Tax

Time Limit for filing an appeal:

  • Where the appeal is regarding any assessment or any penalty demanded matter, then the appeal should be filed within 30 days from the date of notice of the demand issued to the assessee.
  • Where the matter is regarding the non deductibility under Section 195, then the appeal should be filed within 30 days from the date of such date of payment.
  • In any other case, the due date for the application of appeal would be 30 days from the date of order sent to the assessee.

The application for the appeal against the CIT can also be done after the due dates but the same should be supported with proper evidences. The application would be accepted if the income tax officer thinks fit that the application is proper and the reason for the delay is also justifiable. The evidences should be attached along with the form for filing the appeal.

Deposit of Tax:

If the assessee wants to apply for the appeal, the assessee needs to pay the tax as per the return of the income filed by him. The income tax needs to be deposited before the appeal to be filed. If there is not return filed by the assessee, then the assessee needs to pay the tax on the advance tax. (In some cases, the officer may grant the assessee that he may not pay such tax and appeal without payment of the same)

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Fees for filing appeal:

Assessed Income (Rs)Amount (Rs)
Less than or equal to Rs. 1,00,000250
More than Rs. 1,00,000 but less than Rs. 2,00,000500
More than Rs. 2,00,0001000

Where subject-matter of appeal relates to any other matter, i.e., other than above:- Rs. 250.

Documents required for appeal:

  • Form No 35 (Along with Condonation of delay, if required)
  • Copy of the Order against which the appeal (Certified Copy)
  • The demand notice given to the assessee (In Original)
  • The copy of the challans paid by the assessee.

Online procedure for making appeal to CIT

Step 1 – Login to your income tax account on https://incometaxindiaefiling.gov.in/e-Filing/UserLogin/LoginHome.html

Step 2 – Click on the e-file menu, and in that Click Prepare and Submit Online form

Step 3 – Fill the details as required such as PAN, Assessment year, Digital Signature Certificate, and in the Form No select Form No 35

Step 4 – Then the form 35 needs to be filed out. The details for the form would be as under.

  • The instruction and the verification details need to be filed, along with the relevant attachments.
  • There are total 16 paragraphs which needs to be filed along with the name and the PAN prefilled.
  • After the form is appropriately filled, it can be saved as draft or can be submitted finally to the income tax department also.

MCQ

Question 1: The Commissioner of Income-tax (Appeals) is the __ appellate authority.

Options: (a) First (b) Second (c) Third (d) Fourth Correct answer : (a)

Question 2: Section __ specifies the orders against which an appeal can be filed before the Commissioner of Income-tax (Appeals)

Options: (a) 261 (b) 260A (c) 253 (d) 246A Correct answer : (d)

Question 3: Where the appeal relates to any assessment or penalty, the same should be presented within 30 days from the date of service of notice of demand relating to the assessment or penalty.

Options: (a) True (b) False Correct answer : (a)

Question 4: An appeal to the Commissioner of Income-tax (Appeals)shall be filed in Form No

Options: (a) 34B (b)35 (c) 34C (d) 28 Correct answer : (b)

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